IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective

Objective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specific determinants of the impairment magnitudes an...

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Bibliographic Details

Published in:	Enfoque
Main Authors:	Carlos William Lima Ribeiro, Jorge Luiz De Santana Júnior, Renê Coppe Pimentel, Bruno Meirelles Salotti
Format:	Article
Language:	Portuguese
Published:	Universidade Estadual de Maringá 2024-09-01
Subjects:	IAS 39; IFRS 9; Credit Impairment; Bank; Value Relevance.
Online Access:	https://periodicos.uem.br/ojs/index.php/Enfoque/article/view/64183